LIEN POTTIE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LIEN POTTIE
Largest movements
- Cash +€159,305
up €159,305 (+50.6%), from €314,653 to €473,959
mainly Net result for the year (+€217,421) and Depreciation (+€30,582)
- Current investments +€83,578
up €83,578 (+20.6%), from €406,411 to €489,989
- Tangible fixed assets -€14,224
down €14,224 (-9.0%), from €157,223 to €142,999
of which Land and buildings: -€15,957
- Reserves +€217,421
up €217,421 (+25.6%), from €848,297 to €1.1m
of which Distributable reserves: +€217,421
- Tax, wage and social debts +€13,175
up €13,175 (+101.6%), from €12,971 to €26,146
of which Taxes: +€12,956
- Financial income +€38,010
up €38,010 (+198.7%), from €19,129 to €57,139
- Gross operating margin +€21,840
up €21,840 (+6.5%), from €334,370 to €356,210
- Taxes +€20,342
up €20,342 (+26.8%), from €75,836 to €96,177
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €879,731 | €1,108,170 | +€228,438 | +26.0% |
| Fixed assets | 21/28 | €157,223 | €142,999 | -€14,224 | -9.0% |
| Tangible fixed assets | 22/27 | €157,223 | €142,999 | -€14,224 | -9.0% |
| Land and buildings | 22 | €136,751 | €120,794 | -€15,957 | -11.7% |
| Plant, machinery and equipment | 23 | €19,198 | €21,332 | +€2,135 | +11.1% |
| Furniture and vehicles | 24 | €1,274 | €872 | -€402 | -31.5% |
| Current assets | 29/58 | €722,508 | €965,171 | +€242,663 | +33.6% |
| Current investments | 50/53 | €406,411 | €489,989 | +€83,578 | +20.6% |
| Cash at bank and in hand | 54/58 | €314,653 | €473,959 | +€159,305 | +50.6% |
| Deferred charges and accrued income | 490/1 | €1,444 | €1,223 | -€221 | -15.3% |
| Total equity and liabilities | 10/49 | €879,731 | €1,108,170 | +€228,438 | +26.0% |
| Equity | 10/15 | €854,497 | €1,071,918 | +€217,421 | +25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €848,297 | €1,065,718 | +€217,421 | +25.6% |
| Tax-exempt reserves | 132 | €13,476 | €13,476 | = | 0.0% |
| Distributable reserves | 133 | €834,821 | €1,052,242 | +€217,421 | +26.0% |
| Amounts payable | 17/49 | €25,234 | €36,252 | +€11,017 | +43.7% |
| Amounts payable within one year | 42/48 | €25,234 | €36,252 | +€11,017 | +43.7% |
| Trade debts | 44 | €11,896 | €6,967 | -€4,929 | -41.4% |
| Suppliers | 440/4 | €11,896 | €6,967 | -€4,929 | -41.4% |
| Taxes, remuneration and social security | 45 | €12,971 | €26,146 | +€13,175 | +101.6% |
| Taxes | 450/3 | €5,410 | €18,366 | +€12,956 | +239.5% |
| Remuneration and social security | 454/9 | €7,562 | €7,780 | +€218 | +2.9% |
| Other amounts payable | 47/48 | €367 | €3,138 | +€2,771 | +755.3% |
| Remuneration, social security and pensions | 62 | €64,570 | €67,005 | +€2,435 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,316 | €30,582 | +€2,266 | +8.0% |
| Other operating charges | 640/8 | €1,234 | €1,252 | +€19 | +1.5% |
| Gross operating margin | 9900 | €334,370 | €356,210 | +€21,840 | +6.5% |
| Operating profit (loss) | 9901 | €240,250 | €257,371 | +€17,121 | +7.1% |
| Financial income | 75/76B | €19,129 | €57,139 | +€38,010 | +198.7% |
| Recurring financial income | 75 | €19,129 | €57,139 | +€38,010 | +198.7% |
| Financial charges | 65/66B | €979 | €912 | -€67 | -6.9% |
| Recurring financial charges | 65 | €979 | €912 | -€67 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €258,399 | €313,599 | +€55,199 | +21.4% |
| Income taxes | 67/77 | €75,836 | €96,177 | +€20,342 | +26.8% |
| Profit (loss) for the period | 9904 | €182,564 | €217,421 | +€34,858 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €182,564 | €217,421 | +€34,858 | +19.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.